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All Journal AKUNTANSI DEWANTARA Moneter : Jurnal Akuntansi dan Keuangan Jurnal REKOMEN (Riset Ekonomi Manajemen) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Ekono Insentif Journal of Accounting Auditing and Business Jurnal Proaksi Journal of Contemporary Accounting Nusantara Science and Technology Proceedings Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Aktiva : Riset Akutansi dan Keuangan International Journal of Business, Law, and Education Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Jurnal Pengabdian Kepada Masyarakat Abdi Putra Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Eastasouth Journal of Effective Community Services Easta Journal of Innovative Community Services Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship Jurnal Pengabdian West Science Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi dan Keuangan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen) West Science Social and Humanities Studies Journal of Innovative and Creativity Sciences du Nord Community Service
Heliani
Nusa Putra University
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Journal : AFRE Accounting Financial Review

 1 
Liquidity, Profitability and Asset Growth towards the Dividend Payout Ratio Heliani Heliani; Fitri Mareta; Eneng Rina; Mia Safitri Rahayu; Muhammad Rizky Ramdaniansyah
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6324

Abstract

The purpose of this study is to determine the factors that influence the distribution of dividends in Indonesia. The objects of this research are 51 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The method used is balanced panel data with random effects model. The results of this study are return on equity, cash flow, growth, and market to book value have a significant effect on the dividend payout ratio. While the variables of tax, current ratio, and institutional holding have no effect on the dividend payout ratio. The combination of financial ratios, cash flow, taxes, and institutional holding gives a new combination to this research. The contribution of this research is showed the fact that cash flow has a bigger role than profitability, while the sales will increase growth and stock prices will also increase thereby increasing dividend payments.
Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan BUMN Nur Hidayah K Fadhilah; Siti Rukoyah; Heliani Heliani
AFRE (Accounting and Financial Review) Vol 5, No 3 (2022): November 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i3.7966

Abstract

The purpose of this study is to examine the fraud factors of the pentagon fraud theory in detecting fraudulent financial reporting in state-owned companies for the 2016-2019 period. The independent variables of this research are financial target, financial stability, external pressure, ineffective monitoring, external auditor quality, change in auditor, change in directors frequent number of CEO's pictures, meanwhile the dependent variable of this research is fraudulent financial reporting. The number of samples in the study was 164, which came from 41 companies. Purposive sampling is a sampling technique. Data analysis using logistic regression. The results of the study prove that change in auditor has an influence on fraudulent financial reporting. On the other hand, financial target, financial stability, external pressure, ineffective monitoring, external auditor quality, change in directors dan frequent number of CEO's pictures have no effect on fraudulent financial reporting.DOI: https://doi.org/10.26905/afr.v5i3.7966
Co-Authors Abu Bakar Abu Bakar Ashidiqy admin-bisnisman, admin-bisnisman Agus Darmawan Al-daniah, Neng Anida Ali, Mukhlis Anastasya, Chelasea Reyva Andini Ulhaq Andri Ardhiyansyah Anis Sriwahyuni Annisa Sulistiyani Auliya Nurhikmah Paridah Cep Mamun Dania Meida Rosyidah Dea Arme Tiara Harahap Dede Serlina Dede Wahidin Dera Saputra Sudirman Edhy Santoso Edwin Dion Juliansyah Eka Ummi A.U Elin Paulina Elin Paulina Elisah, Siti Eneng Rina Eneng Rina Epitasari Epitasari Erika Krismonica Erma Susilawati Faiz Muhammad Awaludin Fitri Mareta Fitri Mareta Fitri Mareta Gulo, Nilia Nurasli Herdina, Vina Herlina Dwiyanthy Herlina Dwiyanti Hermawan, Feri Imelda , Suci Nur Indah Purnamasari Indah Purnamasari Indri Febriani Irwan Hermawan Irwan Hermawan Irwan Hermawan Irwan Hermawann Isabel Hidayat, Marsya Nabila Jimmy Maming Junaedi Siswanto Khaila Nurafriza Krismonica , Erika Kurniawan Linggana, M Gilang Lusi Oktaviani Lusiani, Fitria M. Andri Juniansyah Marina Artiyasa Mega Yolista Wulandai Metodius Gulo Meutia Riany Mia Safitri Rahayu Mia Safitri Rahayu Mia Safitri Rahayu Mia Saftiri Rahayu Muhamad Alfareza Muhamad Sarbini Muhammad Rizky Ramdaniansyah Muhammad Rizky Ramdaniansyah Nabila Putri Pebiani Nanan Sunandar Neng Anida Al-daniah Nida Fitriyah Nur Hidayah K Fadhillah Nur Hidayah K. Fadhilah Nurul Setia Rahayu Oktaviani , Lusi Patikasari, Shindi Pebriyanti, Monica Permana A, Azhari Pratama, Dewi Amalia Cipta Putri, Alpani Rahma Wardatul Jamilah Rahmah Hasanah Rahmania, Tasya Randi Ranti Nurdiansari Rayhan Maulana Yusup Rena Yuliana Rendi Gunawan Retna Wulandari Rida Fitriana Risma Yulianti Risma Yulianti Risma Yulianti Rival Pahrijal Riyan Mirdan Faris Riyansyah , Angga Rosyidah, Dania Meida Rusdiansyah, Nurul Salwa Aulia Novitasari Sandi, Muhammad Sihotang, Marko Andrianus Silvi Meliani Sinta Sri Puspitadewi Siswanto, Junaedi Siti Elisah Siti Rukoyah Suci Nur Imelda Susilawati, Erma Syakiran, Asqi Taofik Muhammad Gumelar Tawakal , Iqbal Tera Lesmana Ujang Badru Jaman Vina Herdina Vina Herdina Vina Herdina Wa Ode Zulkarnain Wahidin, Dede Widia Khairunnisa Yardiansyah, Reihan Yulia Nurfitriani Yulia Nurfitriani Harnaen Yulianti, Risma Yusuf Iskandar Yusuf Iskandar